...Terhi Chakhovich; Tuija Virtanen Purpose Technology may assist in improving accountability for sustainability performance, but not always. In order to increase understanding of this issue, this paper aims to look at the combined socially constructed effects of an interest in technology use on both...

... rendering services in terms of investment in plant and machinery and the annual turnover. The study is motivated by the rapid usage of digitalisation that has become the driving force guiding organisational development. Design/methodology/approach This study builds on technological–organisational...

... tested this index in the Tunisian context. The results show that there are two types of accounting firms. This study found the first firm in the embryonic phase and the other in the growth phase. This points out the active role of Tunisian accounting firms in technology integration. Research...